TaxTMI 
TaxTMI 
2015 (8) TMI 1356
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...., in T.A.No.1672 of 1999, for the assessment year 1990-91 (CST). i) "Whether the Sales Tax Appellate Tribunal is justified in concluding that siding and shunting charges are different from freight charges. ii) Secondly, whether the Sales Tax Appellate Tribunal is justified in subjecting the turnover of siding and shunting charges to tax while exempting the turnover relating to railway freight. iii) Thirdly, whether 'C' declaration forms given for the sales turnover of goods would also cover the turnover relating to siding and shunting charges." The facts of the case in brief are as under: The assessee is in the business of procurement and refinement of crude and selling the finished petroleum products both within the State an....
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....t of the siding and shunting are includable in the sale price and thus not exempt from the C.S.T. On further appeal, the Tribunal confirmed the orders of the Deputy Commissioner and remanded back the case to the Assessing Officer for quantification of the actual expenditure incurred on account of the siding and shunting charges. The remand was made accepting the contention of the assessee that the Deputy Commissioner had not made any factual verification as to actual amounts of siding and shunting charges but assumed the same at 50% of the freight charges. In those facts and circumstances, the assessee is before us raising the questions of law referred to in para No.1. Heard the learned counsel for the petitioner and the learned Special ....
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....cts. It is but natural that any expenditure incurred in connection with placement of empty tankers at loading point for loading would form part of the expenditure for movement of the goods which normally in trade circles known as forwarding and freight charges or cost of freight. This expression of cost of price or cost of delivery has not been defined in the statute as such, the same would have to be understood in the sense of commercial or common parlance, and if so understood, such charges would cover all the expenditure incurred which are directly in aid and facilitate movement of goods to the destination. Hence, it cannot be said that they do not form integral part of the expression freight charges, as without such expenditure being in....
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.... Visakhapatnam and such expenditure agreed to be borne under the contract by the buyers to the buyers' account. Thus the siding and shunting charges would not form part of the sale price and thus the Assessing officer had rightly excluded the same from the computation of the sale price. The learned counsel for the dealer has fairly submitted that the issue relating to siding and shunting charges are not the subject matter of the earlier appeal and to that extent the statement of the Assessing Officer may not be correct. We appreciate the fairness on the part of the learned counsel for the dealer in bringing the correct facts to the notice of the Court. The reliance placed by the learned counsel for the respondent on the judgment of the S....